26 USC § 2045 - Prior interests

---
identifier: "/us/usc/t26/s2045"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 2045 - Prior interests"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "2045"
section_name: "Prior interests"
chapter_number: 11
chapter_name: "ESTATE TAX"
subchapter_number: "A"
subchapter_name: "Estates of Citizens or Residents"
part_number: "III"
part_name: "GROSS ESTATE"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 388, § 2044; Pub. L. 94–455, title XX, § 2001(c)(1)(M), Oct. 4, 1976, 90 Stat. 1853; renumbered § 2045, Pub. L. 97–34, title IV, § 403(d)(3)(A)(i), Aug. 13, 1981, 95 Stat. 304.)"
---


# § 2045. Prior interests

Except as otherwise specifically provided by law, sections 2034 to 2042, inclusive, shall apply to the transfers, trusts, estates, interests, rights, powers, and relinquishment of powers, as severally enumerated and described therein, whenever made, created, arising, existing, exercised, or relinquished.

---

**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 388, § 2044; Pub. L. 94–455, title XX, § 2001(c)(1)(M), Oct. 4, 1976, 90 Stat. 1853; renumbered § 2045, Pub. L. 97–34, title IV, § 403(d)(3)(A)(i), Aug. 13, 1981, 95 Stat. 304.)

## Editorial Notes

### Prior Provisions

A prior section 2045 was renumbered .

### Amendments

1976— substituted “specifically provided by law” for “specifically provided therein”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1976 Amendment

Amendment by  applicable to estates of decedents dying after , see , set out as a note under .